[dgrin91]

Or you spend 6 months + 1 day in your 0 tax state (possibly with some creative accounting) and the rest in high income tax state.

[JumpCrisscross]

> Or you spend 6 months + 1 day in your 0 tax state (possibly with some creative accounting) and the rest in high income tax state

This just protects your 6 months and 1 day. The other 182 days will likely be subject to tax by the high-tax state.